Union of India Vs Ashish Agarwal (Supreme Court) Hon. Supreme Court Validates Section 148 Notices issued after 31st March 2021- Surprising Turn of Events Introduction: – Various High Courts had quashed reassessment notices issued u/s 148 of the act, on the ground that the same are bad in law in view of the new reassessment […]
Don’t make the mistake of confusing the possessive its with the contractive it’s. Its is a pronoun meaning belonging to it. Like the other possessive pronouns (my, mine, your, yours, his, her, hers, ours, their, and theirs), its does not take an apostrophe. we use Its to say that something belongs to or refers to something.
Bombay High Court held that It will impose cost on Assessing Officers if Assessment orders are passed without following the principles of natural justice and without considering the reply/objection filed in response to the show cause notice.
Since we are in respectful agreement with the reasons recorded and views taken by the Allahabad High Court, Rajasthan High Court, Delhi High Court and Madras High Court, in the cases referred hereinabove, and for reasons noted above, all these writ petitions listed above are disposed by allowing the same. The explanations to the Notification No.20 of 2021 dated 31st March 2021 and Notification No.38 of 2021 dated 27th April 2021 are declared ultra vires and are, therefore, bad in law and null and void.
Hon. Madhya Pradesh (MP) High Court (HC) Quashes Sec. 148 Notice Issued After 31st March 21 The Division Bench of Hon. Madhya Pradesh High Court consisting of Justice Sheel Nagu and Justice Maninder Singh Bhatti in Yuvraj Jain vs. ITO W.P No.28293 of 2021. Order dated 03.03.22 quashed the reassessment notice issued after 31.03.21. Contentions […]
Clarity and conciseness are the two most important goals of legal writing, and these phrases contribute to neither of these goals. Instead of getting the reader to the point, they delay the reader’s arrival and hide the message.
Introduction: The Summary of the Arguments (hereafter referred as ‘synopsis’) are the best reasons why one should win the case. Authorities often read the Synopsis first, so it sets up the arguments by giving the authority the context to view it favorably. For an authority who doesn’t have time to read the whole brief, the […]
USE OF PASSIVE VOICE IN PERSUASIVE WRITING 1. While writing in Active voice, the subject of the sentence does the acting. In contrast, in Passive voice, the subject or actor is ‘passive’- acted upon by someone or something else. a) The Tribunal granted the stay. (active voice-subject before action verb) b) The stay was granted […]
1. In the Active voice, the subject of the sentence does the acting whereas, in the Passive voice, the subject is acted upon. One can spot passive voice by looking for some form of the verb ‘to be.’ or the preposition ‘by.’ a) Active voice: The Assessee filed an appeal. (the subject, the Assessee, is […]
This tip strives to give clarity on which tense shall be used while discussing the law, Legal Precedents and the facts of the case. Let us take an example of a transaction which was held as bogus by the Assessing Officer and against which the assessee is in appeal. 1. Use the Present tense for […]
